@article{65334,
  author       = {{Droß-Krüpe, Kerstin}},
  journal      = {{Mitteilungen der Anthropologischen Gesellschaft in Wien}},
  pages        = {{25--35}},
  title        = {{{Medici cohortis - medici legionis. Zur medizinischen Versorgung der römischen Armee}}},
  year         = {{2013}},
}

@article{65332,
  author       = {{Droß-Krüpe, Kerstin and Wagner, Yvonne}},
  journal      = {{MBAH}},
  pages        = {{153--173}},
  title        = {{{Kleidung als Mitgift im kaiserzeitlichen Ägypten. Eine Bestandsaufnahme}}},
  volume       = {{31}},
  year         = {{2013}},
}

@article{5191,
  abstract     = {{This study examines the relevance of financial and non-financial information for the valuation of venture capital (VC) investments. Based on a hand-collected data set on venture-backed start-ups in Germany, we investigate the internal due diligence documents of over 200 investment rounds. We document that balance sheet and income statement items capture as much economic content as verifiable non-financial information (e.g. team experience or the number of patents) while controlling for several deal characteristics (e.g. industry, investment round, or yearly VC fund inflows). In addition, we show that valuations based on accounting and non-accounting information yield a level of valuation accuracy that is comparable to that of publicly traded firms. Further analyses show that the industry-specific total asset multiples outperform the popular revenue multiples but lead to significantly less accurate results than those obtained from the more comprehensive valuation models. Overall, our findings might inform researchers and standard-setters of the usefulness of accounting information for investment companies and provide additional evidence to gauge the overall valuation accuracy in VC settings.}},
  author       = {{Sievers, Sönke and Mokwa, Christopher F and Keienburg, Georg}},
  journal      = {{European Accounting Review (VHB-JOURQUAL 4 Ranking A)}},
  keywords     = {{value relevance, equity valuation, venture capital, human capital, start-ups}},
  number       = {{3}},
  pages        = {{467--511}},
  publisher    = {{Taylor \& Francis}},
  title        = {{{The relevance of financial versus non-financial information for the valuation of venture capital-backed firms}}},
  doi          = {{10.1080/09638180.2012.741051}},
  volume       = {{22}},
  year         = {{2013}},
}

@article{5192,
  abstract     = {{For the valuation of fast growing innovative firms Schwartz and Moon (Financ Anal J 56:62–75, 2000), (Financ Rev 36:7–26, 2001) develop a fundamental valuation model where key parameters follow stochastic processes. While prior research shows promising potential for this model, it has never been tested on a large scale dataset. Thus, guided by economic theory, this paper is the first to design a large-scale applicable implementation on around 30,000 technology firm quarter observations from 1992 to 2009 for the US to assess this model. Evaluating the feasibility and performance of the Schwartz-Moon model reveals that it is comparably accurate to the traditional sales multiple with key advantages in valuing small and non-listed firms. Most importantly, however, the model is able to indicate severe market over- or undervaluation from a fundamental perspective. We demonstrate that a trading strategy based on our implementation has significant investment value. Consequently, the model seems suitable for detecting misvaluations as the dot-com bubble.}},
  author       = {{Klobucnik, Jan and Sievers, Sönke}},
  journal      = {{Journal of Business Economics (VHB-JOURQUAL 4 Ranking B)}},
  keywords     = {{Schwartz-Moon model, Market mispricing, Empirical test, Company valuation, Trading strategy}},
  number       = {{9}},
  pages        = {{947--984}},
  publisher    = {{Springer}},
  title        = {{{Valuing high technology growth firms}}},
  doi          = {{https://doi.org/10.1007/s11573-013-0684-2}},
  volume       = {{83}},
  year         = {{2013}},
}

@article{5113,
  abstract     = {{Standard equity valuation approaches (i.e., DDM, RIM, and DCF model) are derived under the assumption of ideal conditions, such as infinite payoffs and clean surplus accounting. Because these conditions are hardly ever met, we extend the standard approaches, based on the fundamental principle of financial statement articulation. The extended models are then tested empirically by employing two sets of forecasts: (1) analyst forecasts provided by Value Line and (2) forecasts generated by cross-sectional regression models. The main result is that our extended models yield considerably smaller valuation errors. Moreover, by construction, identical value estimates are obtained across the extended models. By reestablishing empirical equivalence under non-ideal conditions, our approach provides a benchmark that enables us to quantify the errors resulting from individual deviations from ideal conditions, and thus, to analyze the robustness of the standard approaches. Finally, by providing a level playing field for the different valuation approaches, our findings have implications for other empirical settings, for example, estimating the implied cost of capital. }},
  author       = {{Heinrichs, Nicolas and Hess, Dieter and Homburg, Carsten and Lorenz, Michael and Sievers, Sönke}},
  journal      = {{Contemporary Accounting Research (VHB-JOURQUAL 4 Ranking A+)}},
  keywords     = {{Dividend Discount Model, Residual Income, Discounted Cash Flow, Dirty Surplus, Terminal Value, Valuation Error}},
  number       = {{1}},
  pages        = {{42--79}},
  publisher    = {{Wiley Online Library}},
  title        = {{{Extended dividend, cash flow, and residual income valuation models: Accounting for deviations from ideal conditions}}},
  doi          = {{10.2139/ssrn.1145201}},
  volume       = {{30}},
  year         = {{2013}},
}

@article{20863,
  abstract     = {{This article examines and extends research on the relation between the capital asset pricing model market beta, accounting risk measures and macroeconomic risk factors. We employ a beta decomposition approach that nests competing models with different business risk proxies and allows to frame cross-model comparison. Because model tests require estimated independent variables resulting in measurement error, we empirically estimate three comparable model specifications with instrumental variable estimators and for the first time provide thorough instrument diagnostics in this setting. Correcting for the heretofore neglected weak instruments problem we find that growth risk (i.e., the risk of firm sales variations that are inconsistent with the market wide trends), is the business risk that explains cross-sectional variations in market beta best.}},
  author       = {{Schlueter, Tobias and Sievers, Sönke}},
  issn         = {{0924-865X}},
  journal      = {{Review of Quantitative Finance and Accounting (VHB-JOURQUAL 4 Ranking B)}},
  keywords     = {{CAPM, Cost of capital, Accounting beta, Intrinsic business risk, Growth risk, Instrumental variables}},
  number       = {{3}},
  pages        = {{535--570}},
  title        = {{{Determinants of market beta: the impacts of firm-specific accounting figures and market conditions}}},
  doi          = {{10.1007/s11156-013-0352-1}},
  year         = {{2013}},
}

@article{5108,
  abstract     = {{This study integrates the government in the context of company valuation. Our framework allows to analyze and to quantify the risk-sharing effects and conflicts of interest between the government and the shareholders when firms follow different financial policies. We provide novel evidence that firms with fixed future levels of debt might invest more than socially desirable. Economically, this happens if the gain in tax-shields is big enough to outweigh the loss in the unlevered firm value. Our findings have implications for the practice of investment subsidy programs provided by the government to avoid fostering investments beyond the socially optimal level. }},
  author       = {{Kreutzmann, Daniel and Sievers, Sönke and Mueller, Christian}},
  journal      = {{Applied Financial Economics (VHB-JOURQUAL 4 Ranking C)}},
  keywords     = {{corporate tax claim, company valuation, optimal investment, cost of capital}},
  number       = {{11}},
  pages        = {{977--989}},
  publisher    = {{Taylor \& Francis}},
  title        = {{{Investment distortions and the value of the government's tax claim}}},
  doi          = {{10.1080/09603107.2013.786161}},
  volume       = {{23}},
  year         = {{2013}},
}

@inbook{44792,
  author       = {{Müller-Kohlenberg, Hildegard and Drexler, Sibylle and Freitag, Christine and Rölker, Sarah}},
  booktitle    = {{Soziale Arbeit – Forschung – Gesundheit. Forschung: bio-psycho-sozial}},
  editor       = {{Schneider, Armin and Rademaker, Anna Lena and Lenz, Albert and Müller-Baron, Ingo}},
  isbn         = {{978-3847400783}},
  pages        = {{97--113}},
  publisher    = {{Budrich}},
  title        = {{{Gesundheit als Merkmal ganzheitlicher Persönlichkeitsförderung im Mentorenprojekt Balu und Du}}},
  doi          = {{10.2307/j.ctvdf0hh8.10}},
  year         = {{2013}},
}

@inbook{44793,
  author       = {{Freitag, Christine}},
  booktitle    = {{Musik in Religion – Religion in Musik}},
  editor       = {{Keuchen, Marion and Kuhlmann, Helga and Leutzsch, Martin}},
  isbn         = {{9783943609813}},
  pages        = {{101--112}},
  publisher    = {{Garamond}},
  title        = {{{Musik als missionspädagogisches Instrument}}},
  year         = {{2013}},
}

@phdthesis{65351,
  author       = {{Thiele, Kristina}},
  title        = {{{Evaluation von Wortgenerierungsleistungen zur Diagnose kommunikativ-kognitiver Defizite }}},
  year         = {{2013}},
}

@inbook{44791,
  author       = {{Freitag, Christine}},
  booktitle    = {{Prophetie in Islam und Christentum. Beiträge zur Komparativen Theologie}},
  editor       = {{von Stosch, Klaus and Isik, Tuba}},
  isbn         = {{3506776444}},
  pages        = {{259--262}},
  publisher    = {{Schöningh}},
  title        = {{{Propheten in die Schule? Einige Anmerkungen aus erziehungswissenschaftlicher Perspektive}}},
  volume       = {{8}},
  year         = {{2013}},
}

@article{44794,
  author       = {{Freitag, Christine and Tegeler, Eveline and Bohnhorst, Janina}},
  isbn         = {{9783631641859}},
  journal      = {{Informationes Theologiae Europae, Internationales ökumenisches Jahrbuch für Theologie, 17. Jahrgang 2008-2013}},
  pages        = {{199--222}},
  publisher    = {{Lang}},
  title        = {{{Wie Lehrkräfte über die Religion ihrer Schüler und Schülerinnen denken}}},
  year         = {{2013}},
}

@inbook{57372,
  author       = {{Bürgel, Christoph}},
  booktitle    = {{Sprachwissenschaft–Fremdsprachendidaktik: Neue Impulse}},
  pages        = {{209--225}},
  publisher    = {{Schneider}},
  title        = {{{Textsortenmerkmale zur Förderung von Lesekompetenz. Am Beispiel eines französischen und spanischen Konfliktberichts}}},
  year         = {{2013}},
}

@inbook{57373,
  author       = {{Bürgel, Christoph}},
  booktitle    = {{Ökonomische Bildung im Französischunterricht?!, II. Französisch Fach­didaktiktagung (Gutenberg-Gymnasium, Mainz, Fachdidaktik im Dialog (FDD))}},
  pages        = {{125--141}},
  publisher    = {{ibidem}},
  title        = {{{Wirtschaftstexte lesen lernen}}},
  year         = {{2013}},
}

@misc{57352,
  author       = {{Bürgel, Christoph and Segermann, Krista}},
  booktitle    = {{französisch heute}},
  number       = {{2}},
  pages        = {{83--85}},
  publisher    = {{Verlag Empriische Pädagogik}},
  title        = {{{K. Segermann, Fremdsprachendidaktik alternativ – Ein Dialog zwischen Theorie und Praxis. Beiträge zur Fremdsprachenvermittlung}}},
  volume       = {{17}},
  year         = {{2013}},
}

@book{66137,
  abstract     = {{Die Debatten über den Zusammenhang von „Geschlecht und Organisation“ erleben seit den 1970er Jahren einen bemerkenswerten Aufschwung, seit einiger Zeit auch im deutschsprachigen Raum. So werden immer mehr Organisationstypen – Hochschulen, Sportvereine oder Unternehmen – und Organisationseinheiten – wie z.B. Personalabteilungen – darauf hin befragt, welche Rolle das Geschlecht der Beschäftigten im Alltag der Organisationen spielt und in welchen Erscheinungsformen der „Herstellungsprozess“ von Geschlechterdifferenzen verläuft, die sich in horizontalen und vertikalen Segregationen von Arbeit und Karriere auswirken. Sind Organisationen demnach als durch Geschlecht strukturierte soziale Gebilde zu betrachten, müssen sie als prinzipiell geschlechtsneutral analysiert werden, oder stellt sich diese Frage je nach der Situation und Kontext jeweils anders? Das vorliegende Buch führt in die Dynamik der Debatten ein und macht relevante Theorieangebote anhand unterschiedlicher Untersuchungsfelder und -themen anhand kommentierter Originaltexte sichtbar. Es eignet sich als Lehrbuch für Studierende ab dem mittleren Studienabschnitt und bietet Forschenden eine Einführung, die sowohl die Historie des Themas vermittelt wie auch zu Forschungsfragen anregt.}},
  editor       = {{Müller, Ursula and Riegraf, Birgitt and Wilz, Sylvia M.}},
  isbn         = {{9783531143088}},
  pages        = {{542}},
  publisher    = {{Springer Fachmedien Wiesbaden}},
  title        = {{{Geschlecht und Organisation}}},
  doi          = {{10.1007/978-3-531-94093-9}},
  year         = {{2013}},
}

@inbook{57435,
  author       = {{Biehler, Rolf and Hochmuth, Reinhard and Rück, H.-G.}},
  booktitle    = {{Mathematik im Übergang Schule/Hochschule und im ersten Studienjahr. Extended Abstracts zur 2. khdm-Arbeitstagung 20.02. - 23.02.2013}},
  editor       = {{Hoppenbrock, Axel and Schreiber, S. and Göller, Robin and Biehler, Rolf and Büchler, Bernd and Hochmuth, Reinhard and Rück, H.-G.}},
  pages        = {{23--24}},
  publisher    = {{Universität Kassel}},
  title        = {{{Gedanken zur Struktur und Entwicklung der Hochschuldidaktik Mathematik}}},
  year         = {{2013}},
}

@inbook{29784,
  author       = {{Begalke, Eva and Geist, Sabine and Kullmann, Harry and Lütje-Klose, Birgit and Siepmann, Christof and Steinschulte, Lina}},
  booktitle    = {{Laborschulforschung 2013. Anträge und Berichte zum forschungs- und Entwicklungsplan. Werkstattheft Nr. 48}},
  editor       = {{Freke, Nicole and Koch, Barbara and Kullmann, Harry and Textor, Annette and Young, Verena and Zenke, Christian Timo}},
  pages        = {{137–153}},
  publisher    = {{{Wissenschaftliche Einrichtung Laborschule an der Universität Bielefeld}}},
  title        = {{{Fördernde und hemmende Bedingungen für Inklusion an der Laborschule – eine Selbstreflexion. 1. Fortsetzungsantrag}}},
  year         = {{2013}},
}

@article{30766,
  abstract     = {{Modelle Allgemeiner Didaktik sind in der Regel weder empirisch fundiert noch ist ihr Verhältnis zum realen Planungshandeln von Lehrerinnen und Lehrern geklärt. Theoretische Basis für empirische Studien zur Unterrichtsplanung sind selten allgemeindidaktische Modelle, sondern eher psychologische Theorien. Auch die Forschungzu Aufgaben ist bislang eher kognitionspsychologisch orientiert. Vor diesem Hintergrund knüpft der vorliegende Beitrag an die allgemeindidaktische Aufgabenforschung an. Allerdings erwies sich der Begriff der Aufgabe im Laufe des Forschungsprozesses als zu eng bzw. voraussetzungsvoll und wurde daher zugunsten des Konzepts der Schüleraktivitäten erweitert. Die zentrale Frage der explorativen Studie lautet demnach, wie Lehrerinnen und Lehrer Schüleraktivitäten planen. Die Überlegungen wurden dabei mit der Methode des Lauten Denkens erfasst und qualitativ inhaltsanalytisch ausgewertet. Erste Ergebnisse zeigen, dass Lehrerinnen und Lehrer zwar implizit in ihrer Planung einige der Dimensionen berücksichtigen, die mit allgemeindidaktischen Modellen in Einklang stehen, dass aber noch ungenügend erforscht wurde, wie Schüleraktivitäten in den subjektiven Planungsüberlegungen vorkommen.}},
  author       = {{Koch, Barbara and Koch-Priewe, Barbara and Köker, Anne and Kullmann, Harry and Pineker, Anna and Störtländer, Jan Christoph}},
  isbn         = {{978-3-3840-1172-5}},
  journal      = {{Jahrbuch für Allgemeine Didaktik}},
  keywords     = {{Unterrichtsplanung, Schüleraktivitäten, kritisch-konstruktive Didaktik}},
  pages        = {{267–277}},
  title        = {{{Schüleraktivitäten in den Planungsüberlegungen von Lehrerinnen und Lehrern: Eine explorative Studie zur Didaktik im Kontext der kritisch-konstruktiven Didaktik}}},
  volume       = {{3}},
  year         = {{2013}},
}

@article{66780,
  abstract     = {{Drawing from Pierre Bourdieu’s conceptual “toolbox”, this article focuses on intercultural capital as an increasingly significant type of cultural capital and marker of sociocultural distinction. It first introduces different forms of intercultural capital, with a particular interest in the potential benefits of its embodiment. Subsequently, the critical question as to why some people can be considered as better positioned to realize intercultural capital than others is being addressed. The remainder of the discussion looks at possible operational “measures” for the concept of intercultural capital and how these may be applied to examine the conditions and potential impact of its realization.</jats:p>}},
  author       = {{Pöllmann, Andreas}},
  issn         = {{2158-2440}},
  journal      = {{Sage Open}},
  number       = {{2}},
  pages        = {{1--7}},
  publisher    = {{SAGE Publications}},
  title        = {{{Intercultural capital: Toward the conceptualization, operationalization, and empirical investigation of a rising marker of sociocultural distinction}}},
  doi          = {{10.1177/2158244013486117}},
  volume       = {{3}},
  year         = {{2013}},
}